chapter1-2国际税收（双语）.pdf

Chapter 1 International Tax and Bases for International Tax: Jurisdiction Taxation A What is “International Tax”? B What is “Jurisdiction Taxation”? Relationship between“International Taxations in the USA and Ireland C Tax” and “Jurisdiction Taxation” D C. Relationship between International Tax and Jurisdiction Taxation  C1: International Tax is based on Jurisdiction Taxation Without Jurisdiction Taxation, without International Tax . Therefore, to learn International Tax well, one has to know a lot about Jurisdiction Taxation. At least he has to know about some typical countries and territories For us Chinese , we have to learn China Taxation before learning International Tax . International Tax 3 International Tax C2: International Tax has important effects on Jurisdiction Taxation  The title means international tax rules or events may affect a jurisdiction’s unilateral tax rules.For example:  The USA’s Trump Tax Reform in 2018 is a great international tax event in the field of International Tax. It reduced the Federal corporate income tax rate from 35% to a flat rate of 21%, thus resulting in a new round of International Income Tax Competition in the world. What shall we do in such background? Shall We reduce our Enterprise Income Tax rate from 25% to 20%? International